In 2026, the UAE corporate tax regime continues to mature with additional guidance issued by the Federal Tax Authority on registration, taxable income calculation, exemptions, and reporting obligations. Authorities have placed greater emphasis on accurate financial records, transfer pricing documentation, and economic substance compliance. Businesses operating in free zones and mainland jurisdictions must carefully review their eligibility for tax incentives and ensure full compliance to avoid penalties, audits, and legal exposure. Proactive tax planning and legal advisory support remain essential in navigating the evolving corporate tax landscape in the UAE
